IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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Number UILC Subject Release Date
Number 201102010 UILC 1001.00-00 Subject Determination of Amount of and Recognition of Gain or Loss Release Date 01/14/2011
Number 201102010 UILC 2501.01-00 Subject Gift v. Not a Gift Release Date 01/14/2011
Number 201102010 UILC 2601.04-01 Subject Wills or Revocable Trusts Executed Before October 22, 1986 Release Date 01/14/2011
Number 201102010 UILC 2036.00-00 Subject Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) Release Date 01/14/2011
Number 201102009 UILC 61.00-00 Subject Gross Income v. Not Gross Income Release Date 01/14/2011
Number 201102009 UILC 1001.00-00 Subject Determination of Amount of and Recognition of Gain or Loss Release Date 01/14/2011
Number 201102009 UILC 2501.01-00 Subject Gift v. Not a Gift Release Date 01/14/2011
Number 201102009 UILC 2601.04-01 Subject Wills or Revocable Trusts Executed Before October 22, 1986 Release Date 01/14/2011
Number 201102009 UILC 2036.00-00 Subject Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) Release Date 01/14/2011
Number 201102008 UILC 61.00-00 Subject Gross Income v. Not Gross Income Release Date 01/14/2011
Number 201102008 UILC 1001.00-00 Subject Determination of Amount of and Recognition of Gain or Loss Release Date 01/14/2011
Number 201102008 UILC 2501.01-00 Subject Gift v. Not a Gift Release Date 01/14/2011
Number 201102008 UILC 2601.04-01 Subject Wills or Revocable Trusts Executed Before October 22, 1986 Release Date 01/14/2011
Number 201102008 UILC 2036.00-00 Subject Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) Release Date 01/14/2011
Number 201102007 UILC 61.00-00 Subject Gross Income v. Not Gross Income Release Date 01/14/2011
Number 201102007 UILC 1001.00-00 Subject Determination of Amount of and Recognition of Gain or Loss Release Date 01/14/2011
Number 201102007 UILC 2501.01-00 Subject Gift v. Not a Gift Release Date 01/14/2011
Number 201102007 UILC 2601.04-01 Subject Wills or Revocable Trusts Executed Before October 22, 1986 Release Date 01/14/2011
Number 201102007 UILC 2036.00-00 Subject Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) Release Date 01/14/2011
Number 201102006 UILC 61.00-00 Subject Gross Income v. Not Gross Income Release Date 01/14/2011
Number 201102006 UILC 1001.00-00 Subject Determination of Amount of and Recognition of Gain or Loss Release Date 01/14/2011
Number 201102006 UILC 2501.01-00 Subject Gift v. Not a Gift Release Date 01/14/2011
Number 201102006 UILC 2601.04-01 Subject Wills or Revocable Trusts Executed Before October 22, 1986 Release Date 01/14/2011
Number 201102006 UILC 2036.00-00 Subject Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) Release Date 01/14/2011
Number 201102005 UILC 61.00-00 Subject Gross Income v. Not Gross Income Release Date 01/14/2011